Pengaruh Return On Asset dan Thin Capitalization Terhadap Effective Tax Rate Pada Minuman Yang Terdaftar di Bursa Efek Indonesia Tahun 2020-2022

This research aims to determine and analyze the influence of Return On Assets and Thin Capitalization on the Effective Tax Rate in Food and Beverage Sub-Sector Companies listed on the Indonesia Stock Exchange for the 2020-2022 period. Sample selection used a purposive sampling method with a total of 24 samples, consisting of 84 companies over a 4 year reporting period between 2020-2022. Secondary data is used in this research. The data analysis technique uses multiple linear regression. The research results prove that return on assets does not have a positive and significant effect on the effective tax rate with a coefficient value of -0.163. Meanwhile, thin capitalization has a positive effect on the effective tax rate with a coefficient value of 0.049. Simultaneously return on assets and thin capitalization have a significant effect on the effective tax rate as evidenced by the results of the Fcount value of 3.168 and the Ftable value of 3.096 so that the Fcount value (3.168) > Ftable (3.133) and the Sig value (0.048) < α (0.05).